Three conditions for receiving a housing allowance. The Ministry of Finance is looking for money

No more enriching thanks to real estate investments. The Ministry of Finance took the position that the housing relief was to meet only the own housing needs of Poles and after meeting the additional conditions.

How can you now meet your own housing needs? By expenses for a house, apartment or land, but only if the buyer at the same time will not be the owner or co -owner of another property – explains the Ministry of Finance.

New conditions for using the housing relief since 2026

The draft amendment to the Act on PIT, CIT and the flat -rate law, which contains the provisions regarding the housing relief, sets clear conditions to people who from 2026 will want to take advantage of the housing relief. They are mentioned by the portal Praw.pl: POdatnik bears expenses to satisfy his own housing needs if he meets the following conditions in total:

• He is not the owner and does not have at least 50 percent. participation in the joint ownership of another property, or being it, at the same time, will transfer their property to persons included in the 1st tax group within the meaning of the provisions on inheritance and donations tax, the Treasury or the commune,

• He is not entitled to a cooperative ownership right to a dwelling or the right to a single -family house in a housing cooperative, and does not have at least 50 percent. participation in these rights, and in the event of the disposal of these rights or shares in these rights, they will provide them, in the same period, to persons included in the first tax group within the meaning of the provisions on inheritance and donation tax or at the cooperative’s disposal.

It should be remembered that in the case of matrimonial property, the spouses’ shares are equal.

The Ministry of Finance will significantly reduce investment in real estate

The ministerial project also shows that the above -mentioned conditions must be met at a specified time: from the date of sale, no later than three years from the end of the tax year in which the sale was paid.

In practice, if the owner sells the property, e.g. in July 2026, he must meet it by the end of 2029 and cannot be the owner of another property by the end of 2029.

The housing relief was to be support for Poles in the implementation of basic housing needs. However, over time, it turned out that it is used by people who invest in the purchase of real estate. This is the reason for major changes in tax law.